This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

This inquiry is practical in nature. Researching children’s behavioral problems and family’s communication as a practitioner would give me worthwhile knowledge that I could use for practice. However, Kerlinger and Lee (1999) stated that the primary purpose of empirical research is theory. Solving an applied problem is not a sufficient or an appropriate reason to conduct empirical research. Empi...

This thesis examines, both theoretically and empirically, the effects of land supply restriction on housing price and housing production. The analysis is conducted in the context of a closed city, where any increase in population must be accommodated within the market. The theoretical part of the analysis extends the urban spatial theory by including natural and contrived land supply restrictio...

Online conformance checking comes with new challenges, especially in terms of time and space constraints. One fundamental challenge explaining the a running case is balancing between making sense at process level as reaches completion putting emphasis on current information same time. In this paper, we propose an online framework that tackles problem by incorporating step estimating “location” ...

this paper is devoted to the study of determining optimal process mean in system production with the two markets for the sale of goods. in this paper, we developed an absorbing markov chain model in production systems where all items are inspected %100 for conformance with their specification limits. when the value of the quality characteristic of an item falls below a lower limit, the item is ...